Section 1.02: Non-Travel Food and Beverage Expenditures

1. Introduction

This Section outlines the overall guidelines, allowable expenditures, and non-allowable expenditures related to non-travel food and beverage business expenses. Travel-related food and beverage expenditure guidelines are outlined in Section 1.06.

2. Overall Guidelines

1. Per IRS guidelines, documentation for all business meals and entertainment functions must include a statement of business purpose and a list of attendees, regardless of the mode of payment. Business expense documentation requirements are detailed in Section 1.08.
2. Food and beverage expenditures must be reasonable and appropriate to the purpose and nature of the event (see Maximum Cost Guidelines below for maximum per person meal rates).
3. Expenditures related to meals or functions with alcohol must be in compliance with the standards pertaining to alcohol in Section 1.03.
4. Sponsoring agency guidelines regarding the purchase of food should be reviewed carefully prior to charging to sponsored research funds.
5. Some campuses require that food served at meetings on campus or on property owned or controlled by the University be provided by campus Hospitality and Events Services. Please refer to campus policies and procedures for additional details.
6. Business expense documentation is required for all business expenses incurred by means other than reimbursement that could appear to be dual use or personal. For example: business meals, meetings, gifts.

3. Allowable Expenditures

1. Meals for employee-only business meetings are allowed with an extended agenda such as trainings, workshops, and retreats, or to support emergency operations, or as allowed in collective bargaining agreements.
2. Light refreshments (coffee, soda, and other non-alcoholic beverages; pastries, cookies, fruit, snacks, or similar) are allowed for employee-only business meetings and seminars (events) that are conducted for the educational enrichment of students, postdocs or medical residents.
3. Alcohol consumed at a business meal or meeting must be reasonable (generally not to exceed 25% of the total bill or a single beverage per person that is reasonably-priced as determined by the department) and be served in conjunction with a meal. Please refer to Section 1.03.
4. Discretionary tips up to 20 percent of the meal cost.

4. Non-Allowable Expenditures

1. Departmental non-business meals and dinner celebrations or other non-incidental food and beverage expenses that involve only University employees and not external business guests are ordinarily not permissible expenses unless special circumstances exist, and the expenditure is pre-approved in accordance with Section 1.08.
2. Meals provided as a matter of personal convenience.
3. Alcohol purchased with sponsored research funding.

5. Approvals

The approval requirements for food and beverage business expenses are outlined in the Approvals section of this standard. See Section 1.08.

6. Exceptions

Exceptions can be requested per the guidelines outlined in the Exceptions section of this standard. See Section 1.08.

7. Maximum Cost Guidelines

Maximum per person rates for non-travel business meals. Guidelines will be periodically reviewed and updated.

8. Hospitality and Events Services Resources

• Amherst
• Chan
• Dartmouth
• Lowell